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Atkind v. Carino

A-0990-02T1 (N.J. Super. App. Div. 2004) (Unpublished)

TAXATION; TAX SALES CERTIFICATES—It is not a valid defense to a tax sales foreclosure that by the time the property owner was advised of the right to redeem the certificates it could no longer afford to redeem them.

The holder of tax sale certificates obtained a final judgment of tax foreclosure. The owners of the residential investment property had failed to pay taxes for ten years. The taxpayers conceded that they received all legally required notices before and during the foreclosure proceedings, but contended that the tax sale law was “unconstitutional because, by the time [the tax sale certificate holder] began the process of foreclosing on the tax certificate, [they] could not afford to redeem.” They insisted that they should have been given “more explicit notice at the time the tax certificate was first sold, as to how they could go about redeeming the property.”

The Appellate Division rejected the taxpayer’s contention as having no merit. It believed that it appeared from the record “that the reason [the taxpayers] owed so much money by the time the foreclosure was instituted was not due to the running of interest on the original tax certificate; it was because [the holder of the tax sale certificate] had paid the subsequent taxes on the property.”

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